ACCAF1试题.docx

ACCAF1试题.docx

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ACCAF1试题

ACCA（F1）1—7章论述题

一、Thebusinessorganization

1、Supposeyouareorganizingastudentball.Whatadvantagescouldbegainedbyformingacommittee（成立一个委员会）tomanagetheprocessandultimateevent?

⑴Itwouldhelpovercomeyourlimitationsbypooling（共用）knowledge，ideasandexpertise.

⑵Itwouldenableindividualstospecialise（专门研究）inparticularroles.

⑶Itwouldsavetimethroughjointeffort.

⑷Itwouldenablesynergy（协同、配合）tobegained.

⑸Itwouldsatisfysocialneeds.

2、Somebuildingsocieties（住宅互助社团）havedemutualised（股份化）andbecomebankswithshareholders.Commentonhowthismayhaveaffectedlendersandborrowers.

答案：

Mutualbuildingsocietiesexistforthebenefitoftheirmembers.Thisisreflectedinsetting：

（1）interestrates（利率）forborrowersaslowaspossible

（2）interestratesforsaversashighaspossible

Theaimisnottomakeaprofitsotheborrowingandsavingratesaremovedascloseaspossiblewithasmallmarginsufficienttocovercosts.

Onceitbecomesabankthebuildingsocietymustthenseektomaximise（最大化）shareholderwealthandbecomeprofitseeking.Thisisdonebyincreasingborrowingratesandreducingsavingrates.

Memberswillthusfindthatthetermsofferedbythebuildingsocietybecomelessattractive.

However，whendemutualising（股份化）mostbuildingsocietiesgivetheirmemberswindfalls（外快，横财）ofsharessomembersbecomeshareholders，thusbenefitingfromdividends（红利，股息）andsharepriceincreases.

3、Anover-keen（过激的）salespersonpromisesanewproducttoaclientbeforeproductionanticipates（生产预期）manufacturingit.

Whatproblemscouldthiscauseandhowcouldithavebeenavoided？

Problems：

（1）thefirmwillletdown（失信于）itsmajorcustomer，withresultinglossofgoodwill（信誉）andimpactonfutureorders

（2）Orthefirmwillincur（遭受）extracoststoadvanceproductiontomeetthedeadlineset.

Avoided：

（1）bettercommunicationbetweensalesandproduction（销售和生产）

（2）ensuringthatsalesstaffarebriefed（事先被下达简令）bytheirsupervisor（监督者）aboutdeliveryandproduction（交付和生产）schedules

（3）havinganITsystemwhereallsalesstaffcanverify（核实）stockandanticipatedproductiontimesbeforeconfirmingorders

4、Give3strategic（战略的）issuesthatshouldbeconsideredbytheheadmasterofaschoolaspartofstrategicanalysis（策略分析）.

Internalanalysis:

（1）reviewofOfstedreportstoidentifyareasforimprovement

（2）reviewofgovernmentleague（联盟）tables（政府排行榜）

（3）anassessmentofeachmemberofstafftoidentifystrengthsandweaknesses

（4）areviewofassets，includingbuildingsandequipment.

Externalanalysis：

（1）localbirthratestoanticipatelikelyfuturestudentnumbers

（2）numbersofgraduatesgoingintoteachingtoanticipatefuturesupplyofteachers

（3）proposedgovernmentlegislationrelatingtoschools，eg.Funding.

Stakeholder（参与方）analysis：

（1）feedbackfromPTAgroups（家长教师会团体）andotherparentgroups

（2）feedbackfromschoolsgovernors

二、Organizationalstructure

1、DesignanorganizationalstructureforFoodplc.

Foodplc

Board

2、What（other）factorscouldinfluencethespanofcontrolwithinanorganization？

（1）natureofthework

（2）typeofpersonnel（人事部门、员工）

（3）locationofpersonnel

（4）managementstyle

（5）leveloforganizationalsupportforroutinetasks

（6）thenatureofthework

（1-3为课本容，4-6为答案容）

3、Haulageisanhaulagecompany（运输公司.Ithas3levelsofemployee：

directors、managersanddrivers.Itsorganizationchart（公司组织机构图）showsacorresponding3tier（等级）structure.Whatfactorswillinfluencethespanofcontrolofthemanagers？

答案：

Theworkofthedriversisnotparticularlycomplexanddriverswillnotneedmuchguidance.

Moderntechnologymeansthatmeetingsbetweenmanagersanddriverswillnotoftenbenecessary.

Eachmanagerwillhaveawidespanofcontrol.

4、Howdoestheabilityoftheemployeesaffectthelevelofdecentralisation（分散，地方分权）？

答案:

Themoreabletheemployees，themoredecisionstheycanbeentrustedwith（受委托），andthegreaterthelevelofdecentralisation.

5、Adisadvantageofdecentralisationcanbeincreasedcosts.Howcanthesearise？

答案：

Poordecisions∕lackofgoalcongruence（目标一致性），leadingtoincreasedcosts.

Trainingcosts

Duplication（复制）ofroles（重复角色）leadingtoincreasedpersonnelcosts

Extracostsofgatheringinformationformvarioussources∕locations.

6、Whatothermethodscouldbeemployedtointegrate（整合）adepartmentandreducetheimpactoftheinformalorganization（非正式机构）asinthelastexampleabove？

案例的方法：

mixmembersofthe2‘cliques’（小集团）ontrainingcourses

答案：

Awaydays，ensuringthatteamsfortheactivitiesarepickedwith（被挑选的）membersfrombothcliques.

Changeshiftpatterns（模式）sothatthecliquesarebrokenupontheproductionline.

Changebreaktimes，sothatone‘clique’doesnottakeitsbreaktogether.

三、Organizationalculture

1、State3aspectsofculturethatcouldbeclassifiedasartifacts（人工产物）.

（1）thewaythatpeopledress

（2）furnishings（设），officefacilities（办公室设施）

（3）Howemployees（visibly明显地）reacttoeachotherandoutsiders（局外人）.

2、DescribewhatHandymeantbyataskculture.Canyouthinkof2disadvantagesthismaycreateforanorganization？

答案：

Ataskcultureisonewherenothingisallowedtogetinthewayofcompletingthetask.

Disadvantages：

（1）highlevelsofstress

（2）qualitycompromised（质量妥协）inanefforttogetthejobfinishedontime

（3）peoplefeelingthattheirindividualneedsaresurpassed（被超过）bytheneedsofthetask，eg.Feelingpressurised（紧迫的）toworklate.

四、Leadership，managementandsupervision

1、Brieflyexplainingeneraltermstheresponsibilitiesofasupervisor.

（1）Planningtheworkofthedepartment（安排部门工作）

（2）Ensuringtheworkiscompletedasfaraspossibleaccordingtoplanbyadequate（足够的）supervision（通过足够的监督来确保工作尽可能地按计划完成）

（3）Maintainingdiscipline（维持纪律）inthedepartment

（4）Undertakingthetaskwhenrequired

（5）Havingknowledgeandabilityinallaspectsofhealth，safetyandemploymentlegislationthatappliestohisorhersubordinates（下级）.

2、John进入了一个会计部门，他的上司病了，所以他被要求准备themanagementaccounts（管理账户），他要求得到有关工资的信息。

但thepayrolldepartment（薪金部门）不愿意给他。

导致此问题的根本原因是什么?

答案：

Johnhasbeengiventheresponsibilityforcompletingataskbutwithouttheauthority.

3、Canyouthinkany（other）traits（特征）essentialinaleader？

书上：

physicaltraits：

drive（干劲），energy，appearance

Personalitytraits：

adaptability，enthusiasm，self-confidence

Socialtraits：

co-operation，tact（老练），courtesy

答案：

ambition，fairness，integrity（正直），initiative

4、Thetablebelowincludesneedsthatmanagershavetoaction.

Need

Task∕group∕individual

Decisionmaking

Task

Peacekeeping

Group

Training

Individual

5、下面是由manager发出的statements，选择一个由Ashridge阐述的leadershipstyle来最好地概括这个statement。

Statement

Style

ProducethisreportimmediatelybecauseHRhaveanurgentneed

fortheinformation.

sells

Whatwouldyouliketoincludeinthisreport？

Joins

Producethisreportimmediatelyorelse

Tells

Whatdoyouthinkweshouldincludeinthisreport？

Consults

6、Usingthescoresshownontheabovegrid（网格）makesuggestionsastohowthisparticularmanagercouldimprovehisorhermanagerialstyle（管理风格）.

答案:

Themanagerillustrated（用图表阐明）intheabovegridisshowinggoodconcernforproductionbutisweakintermsofconcernforemployees.Furtherinvestigationwouldthenbecarriedouttodeterminewhythisisthecaseandinwhatwayssuchalackofconcernisexhibited.Thenrectifying（矫正）actioncanbetaken.

Forexample：

·Attendatrainingcourseonpeopleskillsandmotivation.

·Involvestaffinmoredecisions.

·Treatstaffasvaluableassets；adoptanopendoorpolicy.

五、Individualandgroupbehaviorinbusinessorganizations

1、一个同事在你正在处理invoices时给你来，说想要和你讨论下周的安全会议。

你倾向于稍后讨论。

给出anassertiveresponse（自信行为）和anaggressiveresponse（攻击行为）。

Anassertiveresponse：

“Fine.Iamhappytotalkaboutthesafetymeeting，butrightnowIwouldliketofinishtheseinvoices.Howaboutringingmebacklaterthisafternoon？

”

Anaggressiveresponse：

“Fine.Youcannotexpectmetothinkaboutsafetymeeting.Iaminthemiddleofdoingsomeinvoices.Youwillhavetoringmebacklater？

”

2、Explaintheinappropriateness（不合适）ofaggressivebehavior.

Explaintheappropriatenessofassertivebehavior.

aggressivebehavior：

（1）counter-productive（适得其反的），mayallowsomeonetogettheirwayimmediatelybutinthelongtermitleadstobrokenrelationshipsresentment（怨恨）andhostility（敌意）.

（2）Oftenleadstoescalationofconflict（冲突扩大）

（3）Oftenleadstoguiltfeelingsonthepartoftheaggressor（攻击者）.

assertivebehavior：

（1）Itdefuses（减少）thepotentialforconflict

（2）Itmaintains（维持）agoodworkingrelationshipasitdisplaysawillingnesstodeliveramutualcompromise（相互妥协）asanaidtoachievingaclearobjective.

3、区别thecontributionoftheindividualtotheorganization和thecontributionoftheteamtotheorganization的不同。

Individualcontribution

Teamcontribution

Onesetofskills

Amixofskills

Onepointofview

Anumberofdifferentviews

Innovative（革新的）ideasbasedontheindividual’sexpertise

Innovativeideasbasedonthecombinationofexpertise（专业知识）

4、Explainhowteamscanhelptodeliver（实现）organizationalsuccess？

（1）Thedeliveryoforganizationobjectivesmoreeffectively（2+2=5）

（2）Ifsocialneedsaremeetincreasesmotivation（动力）

（3）Amixedbalanceofskillsandexpertisemightincreasethechanceofsuccess.

5、Suggest3waysinwhichaleadercanbuildcohesiveness（凝聚力）.

（1）Clearcommunicationofthegroup’staskobjectiveandthecontributioneachmembercanmaketodeliveryofthetask

（2）Strivetocreateacooperativeatmosphere（合作氛围）andstyle，basedontrust

（3）Goodcommunicationthroughfacilitating（促进）opennessandhonesty，informationsharing，ideasgenerationandconstructivefeedback.

六、Teamformationdevelopmentandmanagement

1